Independent Accountants' Consent

The Board of Directors
Linens 'n Things, Inc.:

We consent to incorporation  by reference in the  Registration  Statements (Nos.
333-71903, 333-55803, 333-26819 and 333-26827) on Forms S-8 of Linens 'n Things,
Inc.  and  subsidiaries  of our report dated  February 2, 2000,  relating to the
consolidated  balance sheets of Linens 'n Things,  Inc. and  subsidiaries  as of
January 1, 2000 and December 31, 1999, and the related  consolidated  statements
of operations, shareholders' equity, and cash flows for each of the years in the
three-year  period ended January 1, 2000, which report appears in the January 1,
2000 annual report on Form 10-K of Linens 'n Things, Inc. and subsidiaries.


KPMG LLP

Short Hills, New Jersey
August 2, 2000